碳披露的内部视角中英文外文文献翻译最新译文.doc

本科毕业设计（论文） 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 标题：An inside perspective on carbon disclosure 作者：Christian Blanco, Felipe Caro, Charles Corbett 期刊：Business Horizons,，60（5）：635-646 年份：2017 原文 An inside perspective on carbon disclosure Christian Blanco, Felipe Caro, Charles Corbett Abstract Part of the underlying vision of CDP (formerly the Carbon Disclosure Project) is to enhance firms’ climate change strategies by encouraging them to measure their emissions and corresponding risks and opportunities. Drawing on interviews with 38 firms in seven countries that disclose to CDP, we found that the benefits firms experience from the measurement and disclosure process are more diverse in nature than expected. They can be both operational and strategic, and internal as well as external. From our analysis of the firms’ experiences, we draw several implications for managers. First, managers should beware of various biases that may inhibit investments in profitable emission reduction opportunities. Second, participating in a disclosure-oriented process can be beneficial, even for a firm that ultimately decides not to disclose. Third, when disclosing greenhouse gas-related information, managers need to address multiple groups of stakeholders, not just investors. Fourth, when searching for emission reduction opportunities and in organizing the disclosure process, managers should not neglect opportunities that exist elsewhere in the supply chain. Keywords: CDP, Carbon disclosure, Sustainability reporting, Sustainability benefits, Carbon footprint 1. Behind the scenes of carbon disclosure One often hears this mantra: What gets measured, gets managed. For instance, Epstein’s (1996) argument for full environmental cost accounting hinges on the notion that measurement leads to improved management. This principle can be applied to sustainable business, wherein an increasing number of frameworks and platforms aim to encourage firms to measure and report more sustainability-related